A Declaration of Timely Mailing (DTM) may be submitted when a penalty and interest on a liability were assessed for a document that was mailed timely but postmarked after the due date.

Please note: The person who mailed the document must complete and submit the DTM.

Type(s) of Document(s) Mailed

Return Form - Select this option if you mailed a return form on or before the due date.

Prepayment Form - Select this option if you mailed a prepayment form on or before the due date (for Hazardous Waste accounts).

Payment - Select this option if you mailed a payment by paper check on or before the due date. Use this option if you have proof that your payment was mailed on or before the due date.

Return Form with Payment - Select this option if you mailed a return form with a payment on or before the due date.

Prepayment Form with Payment - Select this option if you mailed a prepayment form with a payment on or before the due date (for Hazardous Waste accounts).

Type of Billing

Return/Prepayment - Select this option if you were billed for penalty and/or interest for a return or prepayment.

Audit/Other Billing - Select this option if you were billed for penalty and/or interest for an audit determination or other liability issued on a Notice of Determination or Notice of Successor Liability.

Liability Period

Enter the beginning and end dates for the liability.

Did You Submit a Replacement Form and/or Payment?

Indicate “Yes” if you sent a replacement form or submitted a replacement payment for lost documents.

Title

Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)

You may request an extension if additional time is needed to file your tax or fee return/prepayment and/or payment. The due date may be extended by one month and the late filing and/or late payment penalties may be waived.

Please note:

Extension request must be submitted no later than one month following the due date of your return/prepayment and payment

Payment of tax or fee due no later than one month following the due date of your return or prepayment

The period of the extension cannot exceed one month after the due date of the return

If an extension for a payment is granted, interest will be due from the original due date to the date of payment.

All requests are subject to Board review and approval.

Select a Reason for Your Request

Select the reason for your request by checking the appropriate box.

Filing Year and Period

Select the year and filing period. Only years and periods within the extension time will be displayed.

Purchase Date

This is the purchase date of your vehicle, vessel, aircraft or other tangible personal property. If this date is incorrect, please contact BOE at 1-916-445-9524.

Title

Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)

If you are a disaster victim, you may request relief from penalty and interest if the failure to file a timely tax/fee return and/or pay, or failure to pay using the correct payment method was due to circumstances beyond your control.

A collection recovery fee (CRF) is assessed to most past due liabilities that remain unpaid for more than 90 days. BOE may grant relief from the CRF if it is determined that failure to pay a past due liability was due to reasonable cause and circumstances beyond your control. Your request cannot be processed until the tax/fee, interest and penalty for which the CRF was assessed has been paid in full.

Type of Billing

Return/Prepayment - Select this option if a CRF was assessed on a past due liability for a return or prepayment.

Audit/Other Billing - Select this option if a CRF was assessed on a past due liability for an audit determination or other liability issued on a Notice of Determination or a Notice of Successor Liability.

Add Additional Period

Click to add additional periods to your request. The reason for your request must apply to all the periods added.

Liability Period

Enter the beginning and end dates for the liability.

Title

Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)